Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)


PENGARUH PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL PEMODERASI PADA KPP PRATAMA GARUT

Rustandi, Rustandi (Unknown)
Erfiansyah, Erfan (Unknown)

Article Info

Publish Date
04 Nov 2021

Abstract

The purpose of this study was to test effect of the implementation of the e-Filling system on the Compliance of Personal Taxpayers with Internet Understanding as a Moderating Variable at KPP Pratama Garut. The sampling technique was carried out by accidental sampling technique. The population of this research is the individual taxpayers who are registered at KPP Pratama Garut and the respondents who are used as samples are 105 respondents. The data analysis method used is simple linear regression and Moderated Regression Analysis (MRA). The results showed that the implementation of the e-filling system on taxpayer compliance had a positive effect on understanding the internet affecting the application of the e-filling system on taxpayer compliance.

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Journal Info
Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Website

Abbrev

mea

Publisher

SEKOLAH TINGGI ILMU EKONOMI MUHAMMADIYAH BANDUNG

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan ...